2023-343-Order No. 2023-047 Recorded 10/30/2023Recorded in Deschutes County CJ2023-343
REVIEWED Steve Dennison, County Clerk
ffmCommissioners' Journal 10/30/2023 1 :01:59 PM
LEGAL COUNSEL
2023-343
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Order Authorizing the ORS 311.392 Advance
of Taxes, Assessments and Charges to Small Tax
Districts
ORDER NO. 2023-047
WHEREAS, Robert Tintle, Deschutes County Tax Collector, requested that the Board of County
Commissioners authorize the advance from the General Fund the taxes, assessments and other charges levied
by taxing districts, and
WHEREAS, the advance of these funds is consistent with the treatment of these taxing districts levies
in prior years, and
WHEREAS, the advance of these taxes, assessments and other charges as provided for by ORS 311.392
is economically justifiable and enhances administrative efficiency, now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, HEREBY
ORDERS as follows:
Section 1. Pursuant to ORS 311.392, the Deschutes County Treasurer is hereby authorized to advance
prior to December 1 st, 2023, the discounted (97%) taxes, assessments, and other charges of the following tax
districts:
DISTRICT ID DISTRICT NAME Distribution % Total Levied
11300
PONDEROSA PI NES EAST ROAD DIST
0.000021237205
11,108.10
10900
NEWBERRY ESTATES ROAD DIST LOCAL OPTION
0.000025536878
13,357.04
10000
BEAVER ROAD DISTRICT
0.000032220802
16,853.06
10400
FALL RIVER ESTATES ROAD DISTRICT
0.000048798998
25,524.27
11400
RIVER BEND ESTATES ROAD DISTRICT
0.000049222610
25,745.84
14500
MANUFACTURED DWELLING ASSESSMENT
0.000049227619
25,748.46
14300
OREGON WATER WONDERLAND SANITARY
0.000049567052
25,926.00
10901
NEWBERRY ESTATES ROAD DISTRICT
0.000049995100
26,149.89
12200
TWO RIVERS SPECIAL ROAD DISTRICT
0.000051061616
26,707.73
12300
IVANDEVERT ACRES ROAD DISTRICT
0.000053410401
27,936.26
11900
SPRING RIVER ROAD DISTRICT
0.000054521674
28,517.51
10200
CROOKED RIVER RANCH ROAD DIST
0.000059905853
31,333.70
10600
HOWELL HILLTOP ACRES ROAD DIST
0.000060808426
31,805.79
11200
PINEWOOD COUNTRY ESTATES SRD
0.000061854160
32,352.76
10500
FO REST VI EW ROAD DI STRI CT
0.000070070292
36,650.20
10300
DRRH SPECIAL RD DISTRICT UNIT#6
0.000074422101
38,926.41
10700
LAZY RIVER ROAD DISTRICT
0.000076217803
39,865.65
11100
PANORAMIC ACCESS ROAD DISTRICT
0.000078446829
41,031.54
Subtotals 0.000966525419 505,540.21
Buyout Percentage 97%
Total Payments to Small Districts 490,374.00
PAGE 1 OF 2- ORDER No. 2023-047 (OCTOBER 25, 2023)
Dated this of 0 2023
ATTEST:
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Recording Secretary
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
4ANTICKY DEBON it
9
PATTI ADAIR, Vice -Chair
i
PHIL CHANG, Commissioner
PAGE 2 OF 2- ORDER No. 2023-047 (OCTOBER 25, 2023)
vT E S COG�.a �
BOARD OF
COMMISSIONERS
MEETING DATE: October 25, 2023
SUBJECT: Approval of Board Order No. 2023-047 authorizing the advance of taxes,
assessments and charges to small tax districts
RECOMMENDED MOTION:
Move approval of Board Order No. 2023-047 authorizing the advance of taxes,
assessments and charges to small tax districts as allowed under ORS 311.392.
BACKGROUND AND POLICY IMPLICATIONS:
The County Tax Collector bills and collects property taxes on behalf of all taxing
jurisdictions in Deschutes County. Because some taxing jurisdictions are very small, State
statutes allow the County to buy out certain small district levies by making a one-time
payment to them of 97% of their current levies prior to December 1 st. The County has used
this buy-out process each year and proposes to buy out such taxes again for FY 2024. This
process allows the County to avoid making extremely small payments to small taxing
jurisdictions throughout the year and allows the small districts to receive their likely
collections in a single payment at the beginning of the collection process.
BUDGET IMPACTS:
After making the one-time payments to certain districts, the County is generally made
whole as taxes are collected throughout the year and deposited in the County's General
Fund. The total amount requested for the small district buy-outs for FY 2024 is $490,374.00.
In the past, the County has collected slightly more than the total amount paid for buy-outs.
If the collection were to be less than the buy-out, however, the County would be precluded
from billing the districts for the difference. Staff believe any exposure to the County of
collecting less than the amount paid to the small districts is immaterial.
ATTENDANCE:
Robert Tintle, Tax Collector and Chief Financial Officer
Judi Hasse, Deputy Tax Collector
